Udayan Projects Private Limited v. The Principal Commissioner Of Income Tax 2 And Ors

OD –6 ORDER SHEETWPO/1160/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE UDAYAN PROJECTS PRIVATE LIMITED VSTHE PRINCIPAL COMMISSIONER OF INCOME TAX 2 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 15[th] June, 2023. Appearance:Mr. Sourabh Bagaria, Adv.Mr. Rites Goel, Adv.…For the PetitionerMr. Aryak Dutt, Adv.…For the Respondents The Court: Heard learned advocates appearing for the parties.This writ petition has been filed by the petitioner by raising thegrievance against the respondent Income Tax Authority concerned in notissuing discharge certificate in Form –2 though there is a specific case of thepetitioner as per Circular No. 43 of 2016 in paragraph 7(ii) of the PradhanMantri Garib Kalyan Yojana , 2016 dated 27[th] December, 2016 issued byCBDT, petitioner had submitted its declaration in the print form withjurisdictional Principal CIT along with the tax which is an admitted positionand filing of declaration in print form was permissible at the relevant time.The case of the respondent is that the declaration in question was notelectronically filed at the relevant time by the petitioner is not sustainable inlaw. The respondent has not been able to make out any case that thepetitioner has not filed any return in the said scheme in view of theaforesaid circular or has not paid the tax declared in the said scheme. Considering the facts and circumstances of the case as appears fromrecord and submissions of the parties, this writ petition being WPO 1160 of2023 is disposed of by directing the respondent no. 7 to open portal withinthree days from the date of communication of this order for a period of tendays, to enable the petitioner to file the declaration in question (Form-1)electronically and if such declaration is filed by the petitioner electronicallywithin the time stipulated herein, the respondent Authority concerned shallissue Form-2 within two weeks from the date of filing of such declarationsubject to factual verification of such declaration. With these observations and directions, this writ petition beingWPO/1160/2023 stands disposed of. TR/ (MD. NIZAMUDDIN, J.)